S-S-A物流成本管理模型初探

物流的成本管理是企业物流管理中非常重要的内容,本文针对目前企业物流成本管理中存在的问题,提出S-S-A模型,并对模型特点作了简单分析,希望这个模型能指导企业的物流成本管理,以便更好地建立企业竞争优势.     

基于客户资产的企业竞争优势研究

竞争优势理论一直是西方战略管理理论研究的前沿课题,形成了产业结构、企业资源与企业能力等研究学派。这些理论成果给予企业发展有效的指导,在当时的经济环境下对企业的经营和竞争做出了合理的解释。然而,随着科技发展日益迅速,市场环境以及顾客需求不断发生变化,以往的竞争优势理论已暴露出一些不足。本文在总结前人理论的基础之上,认为可以从客户资产的角度提升企业的竞争优势,并构建了一个基于客户资产的企业持续竞争优势的框架,提出了从客户资产角度产生持续竞争优势的关键步骤。     

Training as a generator of employee capabilities

In the current global economic environment, companies aiming to obtain lasting competitive advantages must be aware of those abilities that differentiate the company from its competitors. In this sense, personnel training may stimulate the development of certain capabilities related to the company's human resources, which could support this differentiation and hence the desired competitive advantage. For this reason, we have considered as an aim of this work to analyse personnel training as a policy for the development of the organisation's human capital, and its influence on the impulse of three differentiating capabilities, namely the employees' knowledge or know-how, the generation of a collective mind and the organisational commitment of personnel. In this article, we shall first analyse from a theoretical point of view the influence of the company's training policies on the development of certain differentiating capabilities. Then, we shall empirically prove this theoretical relation within the framework of the different business units of a financial institution.     

物流标准化对物流企业竞争力提升的作用分析

物流标准化问题已成为制约我国物流发展的瓶颈问题之一,而物流产业的发展需要产业内的公司的竞争力的持续提升,由产业组织经济学对企业竞争力的解释框架,可得出企业竞争力的市场表现主要有成本优势、差异优势和领先优势三个方面。本文将分别从这三个方面分析物流标准化对物流企业竞争力提升的作用。     

企业绿色管理形成竞争优势的机理研究——以禾欣实业为例

本文基于价值链创新理论、动态能力理论和企业绿色管理特征,深入分析了企业绿色管理形成企业持续竞争优势的内在机理,建立了企业绿色管理形成机制的理论框架,并认为可以通过绿色商机捕捉的战略先发优势、绿色价值链创新的效率优势、环境风险控制的免疫优势三条途径形成竞争优势。本文运用单案例研究法,以禾欣实业实施绿色管理的DMF项目为例对该理论框架进行验证,尝试为企业学习、理解企业绿色管理提供理论基础,并为企业实施绿色管理提供案例借鉴。     

Environmental Innovations as a Source of Competitive Advantage or Vice Versa?

The aim of this paper is to examine the links between developed environmental innovations and the competitiveness of firms. It seeks answers to the question: Are the developed environmental innovations associated with the improved or impaired competitiveness of firms? In addition, it explores how competitive advantage is created along the innovation process. This will be done by comparing the successful and unsuccessful green innovators. The empirical evidence is based on the longitudinal dataset gathered from 128 Finnish firms which have developed one or more environmental innovations. The data covers nine years from 2002 to 2010. This study provides two contributions to academic literature. First, it deepens the existing knowledge of how environmental innovations are associated with competitive advantage. It identifies the types of competitive advantages as well as potential disadvantages along the innovation process. Second, this study demonstrates how the competitive advantage was enhanced along the successful innovation process. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

Interrelationships between human capital,HRM and innovation in Belgian start-ups aiming at an innovation strategy

Research on the impact of human resource management (HRM) on firm performance has increased since the end of the nineties. Despite the pile of studies and results, critical assessments of this literature stream point to several empirical and theoretical gaps. We focus on two empirical gaps. First, there is a lack of attention to innovation as a measure of firm performance outcome. Most articles use financial (e.g., return on assets (ROA)), organisational (e.g., productivity) and employee related (e.g., commitment) performance measures. Yet, Western knowledge economies consider innovation to be a driving force of economic growth, and international competitive advantage. Moreover, innovation is a function of a firm's ability to create, manage and maintain knowledge. Because knowledge is created by and stored within individuals, human resources as well as HRM may play an important role as drivers of innovation. Second, HRM is considered to be a large company phenomenon. Yet, small businesses provide a great environment to study the HRM-performance relationship because of their transparent nature and the small distance between an individual's and a company's performance. Next, human resources and HRM are crucial to small businesses because they have less tolerance for inefficiency. We examine a sample of small start-ups that aim for an innovation strategy, but are not necessarily successful in terms of innovative output. We expect start-ups with superior human resources and HRM to produce more innovative output. The results show that both human capital (of owners/managers and employees) and HRM are important determinants of innovation in start-ups.     

Environmental strategy and low waste operations: exploring complementarities

Organizations require guidance on the most effective functional areas in which to invest in order to improve and sustain environmental performance. As managerial practices progress from concerns with compliance towards practices seeking competitive advantage, more theory is needed regarding the manner in which corporate strategy and operational practices influence environmental performance. This research considers the potential for previously under‐researched complementarities between strategy and operations and the bridging role of environmentally specific practices such as the use of environmental experts as determinants of environmental performance. Using a sample of manufacturing firms, this study explores the relative contribution to environmental performance of strategic intentions, core operational practices such as data and quality management and environmentally specific practices that link strategy to operations. The most significant influence on environmental performance was found to be environmental expertise – which creates a bridge between strategy and operations – and information‐intensive practices such as quality and data management. Strategic intentions or core operational practices in isolation were not considered sufficient support to successfully maintain or improve environmental performance. This research provides a contribution to our understanding of interactions between those functions that have the greatest influence on environmental performance management in manufacturing firms. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.     

信息系统创造持续竞争优势——IS能力和IS与业务匹配的动态演化

针对信息系统(IS)如何创造持续竞争优势问题,本文提出了IS能力和IS与业务匹配的动态演化框架。以Z公司近二十年IS的发展为纵向案例研究对象,系统地研究IS创造持续竞争优势的过程与特征,解释了IS创造持续竞争优势的关键因素在于能力与业务匹配的动态演化,并归纳了基于能力与业务匹配动态演化的IS创造持续竞争优势的理论模型,以及IS创造持续竞争优势的能力与业务匹配动态演化三层次过程模型。本文探讨的Z公司IS创造持续竞争优势的理论与过程模型对中国企业借助信息系统提升企业竞争力、构筑持续竞争优势提供了重要的参考价值和指导意义。     

逆向物流管理——21世纪标新立异的竞争战略

随着人们环保意识的不断增强,环保法规约束力度的加大。逆向物流的经济价值逐步显现。国内外许多知名企业纷纷把逆向物流战略作为强化其竞争优势,增加顾客价值和满意度。提高其供应链整体绩效的重要手段。通过分析逆向物流产生的背景、涵义及特点,了解了逆向物流的战略价值及逆向物流管理的重要性。并进一步探讨了逆向物流的有效管理,在此基础上,阐述了逆向物流的发展趋势。     

集成成本管理基础理论研究

集成成本管理作为一种先进的成本管理模式,能够帮助企业有效地使用成本信息、业绩数据和实施企业战略,从而增强企业成本竞争优势。本文首先阐述了集成成本管理的理论基础,然后详细分析了集成成本管理的概念、特征、基本范畴和逻辑过程,最后论述了集成成本管理系统的概念、特征、作用和机制。     

Knowledge transfer and competitive advantage on environmental uncertainty: An empirical study of the Taiwan semiconductor industry

This study investigates the inter-relationships among environmental uncertainty, knowledge transfer, and competitive advantage. Based on 176 subjects from the R&D and manufacturing department of 56 Taiwan semiconductor companies, this paper implements a structural equation model to test the research framework and hypotheses. It finds that knowledge transfer could develop semiconductor firms’ core competence and then build their own competitive advantage. In addition, this study considers that environmental uncertainty is a vital factor during knowledge transfer. Research results indicate that the partially mediated model shows good model fitness for this relationship. In addition, the relationship between environmental uncertainty and knowledge transfer is negative, and knowledge transfer and competitive advantage have a positive relationship. This means that environmental uncertainty could hinder knowledge transfer and lead semiconductor firms to develop knowledge by themselves. Therefore, knowledge transfer to semiconductor firms is very important for technological and knowledge management activity in this rapidly changing industry environment.     

Enhance environmental commitments and green intangible assets toward green competitive advantages: an analysis of structural equation modeling (SEM)

This study explores the positive effects of environmental commitments and green intangible assets on green competitive advantages of companies in Taiwan. The results show that environmental commitments and green intangible assets are positively associated with green competitive advantages. Investments in the environmental commitments and green intangible assets are helpful to businesses for the enhancement of green competitive advantages. Furthermore, this study finds that environmental commitments, green intangible assets, and green competitive advantages of small & medium enterprises (SMEs) are all less than those of large enterprises in Taiwan. Hence, there is the advantage of firm size with respect to environmental commitments, green intangible assets, and green competitive advantages in Taiwan, and it is imperative for SMEs to develop their environmental commitments and green intangible assets to strengthen their green competitive advantages.     

Sustainable Development in the Transport Sector: Influencing Environmental Behaviour and Performance

Sustainable Development and Environmental Policy are becoming increasingly important in the development of business strategies. Consequently, corporate road freight transport comes under particular scrutiny due to its substantial impact on the environment. This paper explores the implementation of environmental management in the Austrian road freight transport sector. A model based on an extensive literature review is developed and adapted to show the impact of attitude, company size and sector affiliation. It is tested using data from a quantitative survey. Based on an extensive literature review a model of influencing factors is developed and tested using data from a quantitative survey. According to our findings, we adopted the model with respect to the impact of attitude, company size and sector affiliation. Although decision‐makers' attitudes have a significant influence on the companies' actual environmental performance, firm size and sector affiliation are shown to have a far greater influence. It is therefore necessary to offer external incentives and support in order to improve environmental behaviour, especially among smaller and transport companies. Such instruments, however, need to be aligned on an international basis and across industries to prevent friction and competitive disadvantage. In addition to policy intervention (legal restrictions and incentives) and improvements on a corporate level, consumer awareness should be raised in order to create public pressure for companies to implement environmental management. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.     

企业社会责任与竞争优势

本文多视角的观点探讨企业竞争优势的构建机理,将企业社会责任作为契合点,详细论述企业社会责任如何影响企业内外部环境因素进而构建企业的竞争优势。     

Factors Influencing Corporate Environmental Disclosure

In this paper, we have studied the factors that influence the environmental disclosures of Italian listed companies. We also aimed to verify the effects produced by the introduction of specific legislation (albeit of a voluntary nature) on environmental disclosures. The analysis has the advantage of including all of the informational documents produced by the company. The analysis shows an (excessively) low level of disclosure of environmental information by the companies examined. The econometric analysis then shows, contrary to our hypothesis and the results of previous analyses carried out in other countries, a negative and statistically significant relationship between environmental disclosures, the presences of minority shareholders and large auditors and the listing of the company, including in foreign markets. We lastly observed that the introduction of ad hoc legislation as purely voluntary only affects the contents of quantitative environmental disclosures, which are unsuitable for a highly industrialized developed country. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment     

Does intellectual capital matter? Assessing the profitability and marketability of IC design companies

Under a highly competitive market and a dynamic industrial environment, how to evaluate and enhance an integrated circuit (IC) design company??s good performance is important. This paper develops a two-stage data envelopment analysis (DEA) combined intellectual capital theory through financial and non-financial data to evaluate a performance process on the IC design company. It adopts a new slacks-based measure (SBM) to obtain a more accurate performance estimation and rank between companies. This paper further uses the Simar and Wilson procedure with a truncated regression to explore the impact of intellectual capital variables on performance and competitive advantage. From the study we suggest to the company in how to enhance precisely its performance to create company value and success.     

关于功能性饮料的新型特色渠道设计方案——以R蛋白饮料公司为例

俗话说"品牌为王,渠道王中王,得渠道者,得天下"。营销渠道是一种长期的、复杂的人际管理,在如今"渠道为王"的市场环境下,如何通过营销渠道管理取得竞争优势,是每一个公司管理者必须面对的难题。渠道创新以及高效利用渠道资源为企业增强核心竞争力已成为不争事实,所以本文以功能饮料行业为大背景以R公司为例设计了一套新型特色渠道方案。     

价值链分析在战略成本管理中应用的理论研究

价值链分析应用于战略成本管理中,将会促进企业竞争优势的形成和相对成本持续降低环境的建立。文章首先探讨了价值链分析和战略成本管理的关系,然后分别从内部价值链分析、行业价值链分析以及竞争对手价值链分析三个方面对价值链分析在战略成本管理中的应用作了系统的研究。     

动态环境下提高企业资源柔性的思考

社会发展和技术进步为企业带来了新的经营理念,也带来了越来越不可测的环境变化;而提高企业资源柔性可以更好应对环境中的不确定因素,以维持和创造企业竞争优势。通过分析动态环境下提高企业资源柔性对竞争优势的影响,探讨了动态环境下提高企业资源柔性的思路。